sec.108Fixed periodic deduction for periodic return periods after commencement—existing determination

### sec.108 Fixed periodic deduction for periodic return periods after commencement—existing determination This section applies if— there is a transitional year; and a determination by the commissioner of the amount of an employer’s deduction for a return period, made under previous section 9(7) or 16I(4), is in effect immediately before the commencement. The amount determined is, for part 2, division 3, the employer’s fixed periodic deduction for each periodic return period in the transitional year. However, if the commissioner determines the employer’s fixed periodic deduction under amended section 21 or 27 on or after the commencement during the transitional year, the amount determined under the section is the employer’s fixed periodic deduction. s 108 ins 2004 No. 46 s 35 (sec.108-ssec.1) This section applies if— there is a transitional year; and a determination by the commissioner of the amount of an employer’s deduction for a return period, made under previous section 9(7) or 16I(4), is in effect immediately before the commencement. (sec.108-ssec.2) The amount determined is, for part 2, division 3, the employer’s fixed periodic deduction for each periodic return period in the transitional year. (sec.108-ssec.3) However, if the commissioner determines the employer’s fixed periodic deduction under amended section 21 or 27 on or after the commencement during the transitional year, the amount determined under the section is the employer’s fixed periodic deduction. - (a) there is a transitional year; and - (b) a determination by the commissioner of the amount of an employer’s deduction for a return period, made under previous section 9(7) or 16I(4), is in effect immediately before the commencement.